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Regulatory compliance and tax reporting obligations.
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Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
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New guides on the latest Spanish tax and immigration developments.
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The DGT clarifies that income from services provided by limited company partners, other than their administrative role, is classified as earnings from work due to the lack of professional activity.
Question posed: The taxation applicable to partners in Personal Income Tax for services rendered to the company is consulted.
The income from business activities of the company does not constitute income from economic activities if the requirements of Article 27.1 of the LIRPF are not met. Therefore, it must be considered income from employment pursuant to Article 17.1 of the LIRPF, regardless of the employment relationship or the Social Security regime. The remuneration must be assessed at its normal market value.
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Partner-attended · reply within 24 business hours
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